Results 91 to 100 of about 2,284 (264)

A Quest for Innovation Drivers with Autometrics: Do These Differ Before and After the COVID-19 Pandemic for European Economies?

open access: yesEconomies
The literature regarding innovation drivers is usually based on variables taken from some theoretical approach and validated within a methodology. Some authors have included COVID-19 as a driver for innovations.
Jorge Marques   +2 more
doaj   +1 more source

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma   +3 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley   +1 more source

La importancia de los activos intangibles en la sociedad del conocimiento

open access: yesLa Propiedad Inmaterial, 2014
La finalidad del presente artículo es establecer la fuerte vinculación que existe entre el conocimiento y los activos intangibles, siendo que estos son los grandes desconocidos en la valoración de las empresas y en el cálculo de las cuentas nacionales ...
Leonidas Torres Citraro
doaj  

Cultural heritage and accounting reform: valuation instances [Patrimonio culturale e trattamento contabile: istanze valutative]

open access: yesValori e Valutazioni
The ACCRUAL reform outlined by the implementation of the EU Council Directive 2011/85/EU for defining accounting principles and standards in public administrations also involves Italian artistic and cultural heritage assets.
Alessandra Oppio   +2 more
doaj   +1 more source

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

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